https://www.taxtmi.com/caselaws?id=159571 Statutory liability under the charging provision is distinct from the actual payability of tax after exemption or inclusion of goods in the tax-free schedule. A dealer may remain liable under the Act and Rules even where no tax is ultimately payable, so the mere fact that goods are tax-free does not defeat renewal of an eligibility certificate. The revisional view that absence of immediate tax liability extinguished statutory liability was incorrect. The objection to renewal therefore failed, the cancellation order was unsustainable, and the renewal application was required to be decided afresh in accordance with law. en-us Thu, 21 Jun 1990 00:00:00 +0530 Wed, 27 Nov 2013 15:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159571 Statutory liability under the charging provision is distinct from the actual payability of tax after exemption or inclusion of goods in the tax-free schedule. A dealer may remain liable under the Act and Rules even where no tax is ultimately payable, so the mere fact that goods are tax-free does not defeat renewal of an eligibility certificate. The revisional view that absence of immediate tax liability extinguished statutory liability was incorrect. The objection to renewal therefore failed, the cancellation order was unsustainable, and the renewal application was required to be decided afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159571